Mandatory IFRS Adoption and Institutional Investment Decisions

By Annita Florou, P. Pope. 2012

287 citations recorded by the source corpus.

Subfields: Accounting, Gender Studies, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/0bd30a17e54644b0f5a4029fbb0b3abbbd1bd5e9

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Thorsten Sellhorn
2. A. Parbonetti
3. Elisabetta Ipino
4. Xi Li
5. Ulf BrÜGgemann
6. Urska Kosi
7. Emmanuel T. De George
8. Gwen Yu

In Gender Studies

1. A. Parbonetti
2. Urska Kosi
3. Elisabetta Ipino
4. Gwen Yu
5. Aida Sijamic Wahid
6. Annita Florou

In Management Information Systems

1. Ulf BrÜGgemann
2. Thorsten Sellhorn
3. A. Parbonetti
4. Urska Kosi
5. Elisabetta Ipino
6. Gwen Yu
7. Aida Sijamic Wahid
8. Annita Florou

Citations in the corpus

• Does mandatory IFRS adoption facilitate debt financing? (2015, methodology): “In line with these expectations, prior IFRS research focuses on equity markets and reports reduced cost of equity and increased institutional holdings for mandatory IFRS adopters after adoption (Daske et al. 2008; Li 2010; Florou and Pope 2012).”
• Accounting Standards and International Portfolio Holdings (2014, background): “Unlike prior studies that focus on how IFRS adoption increases the demand of an average foreign investor (Florou and Pope 2012), we show that the changes in the demand will vary even among foreign investors and systematically by the level of AD changes from IFRS adoption.”
• Mandatory IFRS adoption: the trade-off between accrual-based and real earnings management (2017, methodology): “Following prior research (Daske et al. 2008, Florou and Pope 2012, Christensen et al. 2013, Hail et al. 2014), in Equation (6), instead of having three separate dummy variables as in a difference-in-differences design – namely, for firms from IFRS-adopting countries (i.e. treatment sample), for…”
• Intended and Unintended Consequences of Mandatory IFRS Adoption: A Review of Extant Evidence and Suggestions for Future Research (2013, background): “…al., 2011; see also Yu, 2010) as well as by individual investors (Brüggemann et al., 2012), increasing equity investments by institutional investors (Florou and Pope, 2012), decreasing the cost of public debt (Florou and Kosi, 2011) and increasing firm-level capital investment efficiency…”
• A review of the IFRS adoption literature (2016, background): “Florou and Pope (2012) examine how IFRS adoption affects institutional ownership by studying the investment allocation decisions of a large sample of international institutional investors over the 2003-2006 period.”